企业财务词汇
随着中国企业的资产重组和股份制改革，财务管理成为企业管理的核心部分。目前我国通用的一些财务指标和财务工具都是从国外借鉴来的。在财务管理方面，经济发达国家有着许多先进的经验和成熟的做法。
目前，中国的财务制度和财务规则逐步和国际接轨。上市的股份公司定期要向股民宣布公司的财务状况，例如资产负债表、现金流量表、损益表、资产负债率、内部收益率、投资收益率等。一般的有限责任公司在财务管理上也都遵循标准的财务规则。
中国从八十年代初，恢复注册会计师行业，现在已经从恢复重建阶段过度到了发展完善阶段。注册会计师在经济中发挥了越来越重要的作用，被喻为“经济警察”。拥有注册会计师证书的人才得到企业的重视和青睐，也成为各大公司在人才市场上争夺的焦点。因此，拥有注册会计师资格证书的人能够取得较高的职位和得到较高的薪水。
但是中国的财务管理同国外相比也有许多不同的地方。例如在会计科目管理方面，中国的会计科目相对固定，相似的帐目会归为同一会计科目。而在国外的会计科目则数量众多，分类很细。
在同国外进行商务交流时，了解对方国家的有关财务规则是商务合作得以顺利进行的关键。财务状况的反应形式要根据不同国家的有关规定进行适应和修改。
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Assets
Anything having commercial or exchange value that is owned by a
business, institution, or individual. Includes people, land, buildings,
equipment, cash, stocks and bonds, and others.
Liabilities
Claim on the assets of a company or individual (excluding ownership equity).
P&L
Profit and Loss statement is a summary of the revenues, costs and
expenses of a company during an accounting period (also called
income statement). Together with the balance sheet as of the end of
the accounting period, it constitutes a company’s financial statement.
Budget
Estimate of revenue and expenditure for a specified period. There
are many kinds, such as: Cash budget (shows cash flow), Expense
budget (shows projected expenditures) and Capital budget (shows
anticipated capital outlays).
Market capitalization
Value of a corporation as determined by the market price of its’
issued and outstanding common stock. Investors often use market
capitalization as one investment criteria. The term also helps to
indicate how investors value a company’s future prospects.
Cash flow
Analysis